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Dutch House of Representatives Approves Tax Plan for 2024 and Other Measures Including Pillar 2 Global Minimum Tax and Changes in Treatment of Partnerships

|Proposed Changes|Netherlands
Netherlands

The Dutch House of Representatives (lower house of parliament) approved the Tax Plan for 2024 with amendments. This includes:

  • An increase in the top tax rate on individual Box 2 income (income from a substantial interest) to 33% instead of 31% as previously scheduled from 2024;
  • An increase in the tax rate on individual Box 3 income (taxable income from savings and invested assets) to 36% inste…

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